https://www.taxtmi.com/forum/issue?id=119790 DRC-03 payments are voluntary deposits; once acknowledged by the department (DRC-04) they cannot be adjusted against other liabilities. Unacknowledged DRC-03 payments can be used in the amnesty process (SPL-02) and DRC-03A facilitates adjustment for amnesty filings. RCM credit eligibility depends on supplier registration and expense nature; if the supplier is an unregistered government entity, the recipient must issue a self-invoice and the credit time limit runs from that self-invoice date. en-us Fri, 28 Mar 2025 07:01:41 +0530 Sun, 30 Mar 2025 08:23:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119790 DRC-03 payments are voluntary deposits; once acknowledged by the department (DRC-04) they cannot be adjusted against other liabilities. Unacknowledged DRC-03 payments can be used in the amnesty process (SPL-02) and DRC-03A facilitates adjustment for amnesty filings. RCM credit eligibility depends on supplier registration and expense nature; if the supplier is an unregistered government entity, the recipient must issue a self-invoice and the credit time limit runs from that self-invoice date. Discussion-Forum GST Fri, 28 Mar 2025 07:01:41 +0530 https://www.taxtmi.com/forum/issue?id=119790